Heads Up — FASB Proposes Clarifications to Scope Guidance on Profits Interest Awards

Published on: 12 May 2023

This Heads Up discusses the FASB’s proposed Accounting Standards Update (ASU) Scope Application of Profits Interest Awards, which would clarify how an entity determines whether it is required to account for profits interest awards (and similar awards) in accordance with ASC 718 or other guidance. Comments on the proposed ASU are due by July 10, 2023.


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